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2018 (9) TMI 814 - AT - Central ExciseAssessment - provisional or not? - post manufacturing expenses claimed as abatement - Whether the assessment which was kept provisional during the relevant period should be treated as provisional for the limited period of determining the post manufacturing expenses claimed as abatement by the assessee or it should be treated as provisional for all purposes? - Held that:- It is well settled, that assessment which is provisional is provisional for all purposes and all issues can be decided at the time of finalizing the assessment. There is no provision in the Central Excise Act for limited provisional assessment in respect of each aspect of calculation of the assessable value. Unjust enrichment - Provisional assessment - Whether the question of unjust enrichment would apply in the case of provisional assessment for the period prior to introduction amendment of Section 11B of the Act? - Held that:- The constitutional Bench of Apex Court in the case of Mafatlal Industries Ltd., [1996 (12) TMI 50 - SUPREME COURT OF INDIA] it was held that the bar of unjust enrichment would not apply to refunds arising on finalization of provisional assessment for the period prior to the introduction of the concept of unjust enrichment in Section 11B - the assessee herein is entitled to refund as consequence of finalization of provisional assessment. Whether an amount of ₹ 25 lakhs which is claimed by the assessee made during the interim period should also be considered the collected amount of duty during the period of provisional assessment? - Held that:- There cannot be any dispute at all amounts paid before finalizing the assessment. Accordingly, the amount must be taken into consideration. Appeal dismissed - decided against Revenue.
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